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Which statement is false concerning Regulation S-X?
Select one:
A. Regulation S-X prescribes the accounting principles to be used in SEC filings.
B. Regulation S-X does not cover reporting requirements for disclosures other than financial information in periodic filings.
C. Regulation S-X prescribes reporting requirements for interim financial statements.
D. Regulation S-X prescribes standards for qualifications of auditors of periodic financial statements.
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